Using the following data, by how much would taxable income change if LIFO is used rather than FIFO?

Beginning inventory

Purchases

Units sold

$2,000$ units $at$ $$57$

$5,000$ units $at$ $$67$

$5,000$

A$.$ There is no difference.

B$.$ decrease by $$20,000$

C$.$ increase by $$20,000$

D$.$ decrease by $$50,000$